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IN RE McDONALD

Bankruptcy No. 96-48967-293. Adversary No. 97-4121-293.

249 B.R. 312 (1999)

In re Jeffrey Bernard McDONALD, Debtor. Jeffrey Bernard McDonald, Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, E.D. Missouri, Eastern Division.

December 2, 1999.

Attorney(s) appearing for the Case

Charles W. Riske, Clayton, MO, for Debtor/Plaintiff.

Martin M. Shoemaker, Trial Attorney, Tax Division, U.S. Justice Department, Washington, DC, for Defendant.

MEMORANDUM OPINION

DAVID P. McDONALD, Chief Judge.

JURISDICTION

This Court has jurisdiction over the parties and subject matter of this proceeding pursuant to 28 U.S.C. §§ 1334, 151 and 157 and Local Rule 29 of the United States District Court for the Eastern District of Missouri. This is a "core proceeding" pursuant to 28 U.S.C. § 157(b)(2)(1), § 523(a)(1) of Title 11 and Bankruptcy Rule...

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